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August 14, 2000
Securities and Exchange Commission
450 Fifth Street N.W.
Washington DC, 20549
RE: SAN DIEGO SOCCER DEVELOPMENT CORPORATION
We have read the statements made by San Diego Soccer Development Corporation
(copy attached), which we understand will be filed with the Commission, pursuant
to Item 4 of Form 8-K/A, as part of the Company's Form 8-K/A report dated August
14, 2000. We agree with the statements concerning our Firm in such Form 8-K/A.
Sincerely,
Logan Throop & Co., LLP
enclosure
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